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    <title>1990 (1) TMI 198 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled that the imported goods, Sodium Laurel Sulphate, were classified as a drug aid or intermediate rather than a drug, based on evidence and legal interpretations. The goods did not qualify for duty concession under Notification No. 33/83 Cus and were to be assessed under a specific tariff item for customs duty. The appeal was dismissed, emphasizing the significance of accurate classification and adherence to legal provisions and notifications in determining eligibility for duty concessions.</description>
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      <description>The Tribunal ruled that the imported goods, Sodium Laurel Sulphate, were classified as a drug aid or intermediate rather than a drug, based on evidence and legal interpretations. The goods did not qualify for duty concession under Notification No. 33/83 Cus and were to be assessed under a specific tariff item for customs duty. The appeal was dismissed, emphasizing the significance of accurate classification and adherence to legal provisions and notifications in determining eligibility for duty concessions.</description>
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